O‘ZBEKISTONDA TASHQI AUDIT TIZIMINING RIVOJLANISHI VA UNI TAKOMILLASHTIRISH YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.19316340Keywords:
tashqi audit, ISA, raqamli audit, auditor malakasi, ichki nazorat tizimi, korporativ boshqaruv, moliyaviy shaffoflik.Abstract
Mazkur tadqiqotda O‘zbekiston Respublikasida tashqi audit tizimining institutsional rivojlanish tendensiyalari,
xalqaro audit standartlari (ISA) bilan uyg‘unlashuv darajasi hamda raqamli texnologiyalarning audit sifatiga ta’siri kompleks
tarzda tahlil qilinadi. Tadqiqot jarayonida EY, PwC, KPMG va Deloitte kabi yirik xalqaro auditorlik tashkilotlarining ilg‘or
amaliy tajribalari asosida milliy audit tizimining holati, auditorlar malaka darajasi, korporativ boshqaruv mexanizmlarining
samaradorligi hamda ichki nazorat tizimlarining institutsional yetukligi baholandi. Olingan natijalar tashqi audit faoliyatini
modernizatsiya qilish, moliyaviy hisobotlarning shaffofligini oshirish va raqamli audit texnologiyalarini keng joriy etish
zarurligini ko‘rsatadi
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